Entertainments Tax Act Amendment Act 1959 (WA)
| No. 46.] | Entertainments Tax. | [1959. |
ENTERTAINMENTS TAX.
8° Elizabeth II., No. XLVI.
No. 46 of 1959.
AN ACT to amend the Entertainments Tax Act,
1925-1956.
[Assented to 20th November, 1959.]
BE it enacted by the Queen's Most ExcellentMajesty, by and with the advice and consent of the Legislative Council and the Legislative Assembly of Western Australia, in this present Parliament assembled, and by the authority of the same, as follows:—
Short title
| and citation. | 1. (1) This Act may be cited as the Entertain- |
ments Tax Act Amendment Act, 1959.
(2) In this Act the Entertainments Tax Act,
1925-1956, is referred to as the principal Act.
(3) The principal Act as amended by this Act may be cited as the Entertainments Tax Act,
1925-1959.
| 1959.] | Entertainments Tax. | [No. 46. |
Commence-
| 2. | This Act shall come into operation on a day | ment. |
to be fixed by proclamation.
S. 4
| 3. | Section four of the principal Act is repealed | repealed and re-enacted. |
and re-enacted with amendments as follows-
4. The rates of entertainments tax are those
set out in the Schedule to this Act.
First and
| 4. The First and Second Schedules to the | Second Schedules |
| principal Act are repealed and the following | repealed and Schedule |
| Schedule is substituted | substituted. |
THE SCHEDULE.
| Payment for Admission excluding | Rate of Tax. |
the Amount of Tax.
| Not exceeding two shillings | No tax. |
and six pence
| Two shillings and seven | Three pence. |
pence
| Exceeding two shillings and | Three pence plus one penny |
| seven pence and not ex- | for each six pence or part |
| ceeding thirteen shillings | of six pence by which the |
| and one penny | payment for admission excluding tax exceeds two shillings and seven pence. |
| Exceeding thirteen shillings | Two shillings. |
and one penny
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